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The Impact of Pension Assumptions on Firm Value
The Impact of Pension Assumptions on Firm Value The association between disclosed financial accounting ... firm value is examined, while incorporating the effect of managerial discretion in reporting those data ...- Authors: STEPHEN BROWN
- Date: Sep 2004
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Pension accounting
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Public Disclosure of Retirement Plans
Public Disclosure of Retirement Plans Disclosure of pension information to employees, stockholders and ... in the United States in recent years with enactment of the disclosure and reporting provisions of the ...- Authors: Application Administrator, Timothy S Lucas, Michael J Mahoney, Thomas D Sunila
- Date: May 1981
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Pensions & Retirement>Pension accounting
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Finding A Solution For OPEB In The Private Sector
For OPEB In The Private Sector Other Post Employment Benefits OPEB deals with the promise of providing ... life insurance. This article focuses on the recent implementation of GASB No. 43 and 45 which requires public ...- Authors: Michael Frank
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Public sector plans
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Does Process Really Matter In Limited-Scope Projects?
Projects? This article from The Actuary discusses limited-scope reviews of issues, that are becoming increasingly ... availability. It primarily focuses on a flawed quick solution by the FASB/IASB to cash balance pension ...- Authors: David E Weissner
- Date: Dec 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Pensions & Retirement>Pension accounting
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DB Pension Plans: 10 Considerations in Light of the Coronavirus Crisis of 2020
Light of the Coronavirus Crisis of 2020 10 Considerations for DB Pension Plans in Light of the Coronavirus ... Coronavirus Crisis of 2020. The article discusses the following topics: ERISA funded status & benefit restrictions; ...- Authors: Zorast Wadia
- Date: Jun 2020
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: Retirement Section News
- Topics: Pensions & Retirement; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Corporate plans; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding; Pensions & Retirement>Pension investments & asset liability management; Pensions & Retirement>Pension accounting; Pensions & Retirement>Pension risk transfer
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Audit Guide And Accounting For Pension Costs
presentation made at the 1975 Spring Cincinnati Joint Meeting of the Conference of Actuaries in Public ... and Society of Actuaries addresses the following issues: proposed Audit Guide revision of Accounting Principles ...- Authors: Preston C Bassett, Richard M Kaye, Vincent M Tobin, L SS
- Date: May 1975
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension accounting
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Pension Accounting & Personal Saving
Pension Accounting & Personal Saving This article discusses how pension accounting ... article discusses how pension accounting has an impact on the personal savings rate. Capital gains;Capital ...- Authors: Annamaria Lusardi, Jonathan Skinner, Steven Venti
- Date: Oct 2003
- Competency: External Forces & Industry Knowledge
- Publication Name: Risks & Rewards
- Topics: Economics>Macroeconomics; Pensions & Retirement>Pension accounting
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Session 177: Late-Breaking Developments
Developments The presenters will provide an update on recent developments impacting U.S. retirement plans, ... Experienced pension actuaries will share their perspectives on these issues and discuss how plan sponsors are being ...- Authors: Tammy Dixon, Mitchell Serota, Brienne Wyllie
- Date: Mar 2020
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement; Pensions & Retirement>Pension accounting; Pensions & Retirement>Pension legislation and regulation
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The Actuary Vol. 21, No. 8 Financial Accounting Standards No. 87 - A Survey
The Actuary Vol. 21, No. 8 Financial Accounting Standards No. 87 - A Survey The Statement of Financial ... article discuses the results of a survey of selected affected companies regarding the impact of this standard ...- Authors: Barnet N Berin
- Date: Oct 1987
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension accounting; Pensions & Retirement>Pension legislation and regulation; Public Policy
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Accounting Standards for Pension and Employee Benefits Around the World
Around the World This presentstion is about acccounting standards around the world for retirement plans ... plans and postemployment benefits. From the Record of the Society of Actuaries Vol. 19, No. 4B. Accounting ...- Authors: David Healy, Robert Heitzman, Gareth Richard Williams
- Date: Oct 1993
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Global Perspectives; Pensions & Retirement>Pension accounting; Pensions & Retirement>Retiree medical